The impact of cost behavior and ownership structure on earnings management /
Mennat Allah Gamal Mohamed
The impact of cost behavior and ownership structure on earnings management / أثر سلوك التكلفة وهيكل الملكية على إدارة الأرباح Mennat Allah Gamal Mohamed ; Supervised Mohamed Hassan Abdelazim - Cairo : Mennat Allah Gamal Mohamed , 2014 - 120 Leaves : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
The main objective of this study is to investigate the impact of sticky cost behavior on earnings management, and the impact of ownership structure on sticky cost behavior and earnings management. The two types of ownership studied are insider ownership and institutional ownership. This objective is attained by doing an empirical study for a sample of 40 companies from the most active 50 companies in the Egyptian Stock Exchange. The data of these companies are analyzed using secondary data published in quarterly financial statements. The Pearson product-moment coefficient correlation and regression analysis are used to test and analyze the relationships between the variables of the study. The results of the statistical analysis show that there is a negative significant association between insider ownership and sticky cost behavior. Results also show that there is a positive insignificant association between institutional ownership and sticky cost behavior
Insider ownership
Earnings management Sticky cost behavior
The impact of cost behavior and ownership structure on earnings management / أثر سلوك التكلفة وهيكل الملكية على إدارة الأرباح Mennat Allah Gamal Mohamed ; Supervised Mohamed Hassan Abdelazim - Cairo : Mennat Allah Gamal Mohamed , 2014 - 120 Leaves : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
The main objective of this study is to investigate the impact of sticky cost behavior on earnings management, and the impact of ownership structure on sticky cost behavior and earnings management. The two types of ownership studied are insider ownership and institutional ownership. This objective is attained by doing an empirical study for a sample of 40 companies from the most active 50 companies in the Egyptian Stock Exchange. The data of these companies are analyzed using secondary data published in quarterly financial statements. The Pearson product-moment coefficient correlation and regression analysis are used to test and analyze the relationships between the variables of the study. The results of the statistical analysis show that there is a negative significant association between insider ownership and sticky cost behavior. Results also show that there is a positive insignificant association between institutional ownership and sticky cost behavior
Insider ownership
Earnings management Sticky cost behavior